2012-11-13T09:59:46-06:00 2011-12-31 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2011-01-01 362166948 AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION AMER 2026820100 1133 19TH STREET NW NO 400 WASHINGTON DC 20036 RAYMOND F WASHINGTON III 2026820100 2012-11-13 1 WILLIAM E TURCO CPA P00369217 3012963600 2011 2016-02-24 21:20:13Z TRACY WAREING 1133 19TH STREET NW NO 400 WASHINGTON DC 20036 6124424 0 X WWW.APHSA.ORG X 1936 IL TO DEVELOP,PROMOTE & IMPLEMENT PUBLIC HUMAN SERVICE POLICIES THAT IMPROVE THE HEALTH AND WELL-BEING OF FAMILIES, CHILDREN, AND ADULTS. 15 15 39 15 92035 0 4799200 4101531 2249422 1764573 12550 9769 135025 149853 7196197 6025726 0 0 0 0 4189286 3669856 0 0 0 2611580 2433840 6800866 6103696 395331 -77970 4161418 2727276 3676207 3222562 485211 -495286 X BETTER, HEALTHIER LIVES FOR CHILDREN, FAMILIES AND COMMUNITIES. APHSA WILL SUPPORT AND ADVISE OUR MEMBERS, INFORM POLICY MAKERS, AND WORK WITH OUR PARTNERS TOO FULLY ENGAGE ONE ANOTHER IN PURSUIT OF EXCELLENCE IN HEALTH AND HUMAN SERVICES POLICY AND PRACTICE. 0 0 1206269 CHILDREN & FAMILY SERVICES: THIS PROGRAM PROVIDES POLICY AND LEGISLATIVE ANALYSIS, AND TECHNICAL ASSISTANCE, TO STATE AND LOCAL WELFARE AGENCIES ON CHILD WELFARE ISSUES, CHILD CARE ISSUES, CHILD PROTECTION ISSUES AND ORGANIZATIONAL EFFECTIVENESS. THE DEPARTMENT ALSO ADMINISTERS TWO COMPACTS RELATED TO THE PLACEMENT AND ADOPTION OF CHILDREN. 1110100 GRANTS AND CONTRACTS:THESE EXPENDITURES REPRESENT ACTIVITIES FUNDED BY FOUNDATIONS, STATE GOVERNMENTS AND THE FEDERAL GOVERNMENT FOR SPECIFIC PURPOSES. THOSE PURPOSES ARE GENERALLY RELATED TO THE RESEARCH AND DEVELOPMENT OF HEALTH AND HUMAN SERVICES POLICIES AND PROGRAMS. 792885 105193 COMMUNICATIONS: THIS PROGRAM MANAGES THE EXTERNAL COMMUNICATIONS OF THE ORGANIZATION THROUGH PUBLICATIONS, PRESS RELEASES, ETC. THIS PROGRAM ALSO MANAGES THE COMMUNICATIONS TO MEMBERS AND THE PROCESSING OF ALL MEMBERS. ADDITIONALLY, THIS PROGRAM MANAGES ASSOCIATION CONFERENCES AND IS THE CORPORATE LIAISON FOR THE AFFILIATE ORGANIZATIONS. 677425 867127 AFFILIATES: THESE EXPENDITURES ARE FOR CONFERENCES AND MEETINGS PERTAINING TO THE PLANNING AND ADMINISTRATION OF HEALTH AND HUMAN SERVICES PROGRAMS BY STATE AND LOCAL GOVERNMENTS. THEY ARE FUNDED BY ATTENDEE REGISTRATION FEES AND EXHIBITOR CONTRIBUTIONS. 612483 686038 LEADERSHIP AND PROFESSIONAL DEVELOPMENT: THIS PROGRAM PROVIDES STATES AND LOCALITIES WITH EXPERTISE RELATED TO ORGANIZATIONAL AND PROFESSIONAL DEVELOPMENT. 56765 GOVERNMENT AFFAIRS: THIS PROGRAM ANALYZES AND EDUCATES MEMBERS ON PENDING AND ENACTED NATIONAL LEGISLATION REGARDING HEALTH AND HUMAN SERVICE PROGRAMS. 1346673 1553165 4455927 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 39 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 0 1 0 0 1 1 0 DC X RAYMOND F WASHINGTON III DIR OF FINANCE 2026820100 1133 19TH STREET NW NO 400 WASHINGTON DC 20036 KEVIN MCGUIRE 1.00 X X 0 0 0 SUSAN DREYFUS 1.00 X X 0 0 0 RUSSELL RUS SYKES 1.00 X X 0 0 0 HOWARD H HENDRICK 1.00 X 0 0 0 REGGIE BICHA 1.00 X 0 0 0 JAMES W PAYNE 1.00 X 0 0 0 UMA AHLUWALIA 1.00 X 0 0 0 MARY HAYES FINCH 1.00 X 0 0 0 ELLIOTT ROBINSON 1.00 X 0 0 0 MARY C WILLIAMS 1.00 X 0 0 0 KATHIE WRIGHT 1.00 X 0 0 0 PAUL LEFKOWITZ 1.00 X 0 0 0 BARD D SHOLLENBERGER 1.00 X 0 0 0 MARY ELLEN BENNARD 1.00 X 0 0 0 ERIC M BOST 1.00 X 0 0 0 TRACY WAREING 40.00 X 208554 0 12078 JAY H PHILLIPS 40.00 X 100139 0 10537 ANITA LIGHT 35.00 X 130240 0 11647 PHILIP BASSO 35.00 X 116146 0 28108 CHARLES GOOLSBY 35.00 X 125300 0 32470 680379 0 94840 5 0 1 0 0 2860192 1241339 4101531 CONFERENCES 900099 913327 867127 46200 TRAINING 900099 686038 686038 PUBLICATIONS 561499 165208 105193 60015 1764573 10719 10719 93376 0 93376 93376 93376 97748 98698 -950 -950 -950 JOB BANK 561300 32020 32020 OTHER INCOME 900099 15532 15532 MAILING LIST RENTAL 900099 8925 8925 56477 6025726 1658358 92035 173802 331308 258360 72948 2264863 1771445 493418 241627 167440 74187 635181 493750 141431 196877 153986 42891 3367 1607 1760 28000 28000 644466 574261 70205 228485 187349 41136 628740 16077 612663 315497 301215 14282 525850 518802 7048 20398 20398 16028 1226 14802 OTHER EXPENSES 12758 394 12364 DUES & SUBSCRIPTIONS 10251 10015 236 6103696 4455927 1647769 0 49596 78785 3083929 1913284 159500 31975 298665 161643 37739 26396 253084 202196 69811 50888 417834 416318 44344 47987 4161418 2727276 258299 262183 2475831 1104385 942077 1855994 3676207 3222562 X 485211 -495286 485211 -495286 4161418 2727276 X -77970 -902527 X 0 1 1 X 0 X 4949848 5426926 5308350 4799200 4101531 24585855 4949848 5426926 5308350 4799200 4101531 24585855 1997301 22588554 91988 41812 77853 92006 104095 407754 2357 7095 45776 24144 24457 103829 25097438 10671305 0.90000 0.91990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49847 20740 29107 203237 181456 21781 50888 DEFERRED RENT 187366 ACCRUED PENSION LIABILITY 1668628 1855994 6025726 6103696 -77970 -902527 -902527 -980497 6026676 0 6026676 -950 -950 6025726 6104646 950 950 6103696 0 6103696 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ASSOCIATION QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ASSOCIATION HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2011. THE ASSOCIATION COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN PENSION PLAN OBLIGATION -902,527. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT REPORTED ON LINE 7C -950. PART XIII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT REPORTED ON LINE 7C 950. X 0 0 0 0 0 0 0 0 0 TRACY WAREING 208554 0 0 0 0 0 4692 0 7386 0 220632 0 0 0 CHARLES GOOLSBY 125300 0 0 0 0 0 11794 0 20676 0 157770 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ELIGIBILITY CRITERIA FOR MEMBERSHIP IN THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION (APHSA) IS PRESCRIBED BY THE BOARD OF DIRECTORS. THE CRITERIA FOR MEMBERSHIP IS AS FOLLOWS: (A) ANY AGENCY ADMINISTERING A PUBLIC HUMAN SERVICE PROGRAM ON THE FEDERAL, STATE, OR LOCAL LEVEL. (B) ANY OFFICER OR EMPLOYEE OF SUCH AGENCY. (C) ANY OTHER AGENCY OR ORGANIZATION THAT MANIFESTS AN INTEREST IN PUBLIC HUMAN SERVICES CONSISTENT WITH THE OBJECTIVES OF THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION. (D) ANY OFFICER OR EMPLOYEE OF SUCH AGENCY OR ORGANIZATION. (E) ANY OTHER PERSON WHO, IN THE JUDGMENT OF THE BOARD OF DIRECTORS, MANIFESTS AN INTEREST IN PUBLIC HUMAN SERVICES CONSISTENT WITH THE OBJECTIVES OF THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS THE GOVERNING BODY OF THE ASSOCIATION. THE BOARD CONSISTS OF THE IMMEDIATE PAST PRESIDENT OF THE ASSOCIATION, SERVING IN AN EX-OFFICIO STATUS; TWO INDIVIDUAL MEMBERS - ONE EACH FROM EAST AND WEST OF THE MISSISSIPPI RIVER, WHO ARE ELECTED BY MAIL BALLOT OF ALL MEMBERS, THREE MEMBERS APPOINTED AT LARGE, FIVE MEMBERS APPOINTED BY THE NATIONAL COUNCIL OF STATE HUMAN SERVICE ADMINISTRATORS, INCLUDING THE DULY ELECTED CHAIR, TWO MEMBERS APPOINTED BY THE NATIONAL COUNCIL OF LOCAL HUMAN SERVICE ADMINISTRATORS, ONE EACH FROM A LARGE AND A SMALL LOCAL JURISDICTION, ONE OF WHOM IS DESIGNATED AS THE DULY ELECTED COUNCIL CHAIR, AND TWO APPOINTED AFFILIATE REPRESENTATIVES, THE OFFICERS ARE: THE PRESIDENT, VICE PRESIDENT, AND TREASURER ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM WILL BE SENT ELECTRONICALLY FOR REVIEW BY THE AUDIT FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. DISCUSSION OF THE FORM WILL BE UNDERTAKEN BEFORE SUBMISSION TO IRS IF TIME PERMITS; IF NOT, IT WILL BE DONE AT THE NEXT REGULARLY SCHEDULED SEMI-MONTHLY MEETING OF THE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE EMPLOYEE CONFLICT OF INTEREST POLICY IS CONTAINED IN THE EMPLOYEE HANDBOOK AND IS ENFORCED AS ARE ALL EMPLOYEE POLICIES. THE ASSOCIATION HAS NO CONFLICT OF INTEREST POLICY FOR THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR ENTERED INTO A SIGNED CONTRACT WITH THE BOARD AT THE TIME OF HIRE. THAT CONTRACT ESTABLISHED THE STARTING WAGE. THE EXECUTIVE DIRECTOR SUBSEQUENTLY RECEIVED COLA INCREASES AUTHORIZED BY THE BOARD FOR ALL STAFF THROUGH THE ANNUAL BUDGETING PROCESS. THE EXECUTIVE DIRECTOR ALSO RECEIVED MERIT PAY ADJUSTMENTS UPON PERFORMANCE REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD AT THE SAME RATE AS ALL APHSA EMPLOYEES. ALL OTHER SENIOR STAFF SALARIES ARE AS ESTABLISHED AT THE TIME OF HIRE AND AS SUBSEQUENTLY ADJUSTED THROUGH STANDARD COLA AND/OR MERIT PERFORMANCE PAY REVIEW PROCEDURES IN PLACE FOR ALL STAFF AND SUBJECT TO OVERALL BUDGETARY APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: CHANGE IN PENSION PLAN OBLIGATION -902,527. TOTAL TO FORM 990, PART XI, LINE 5: -902,527.